Appended below is the gist of important judgments in Indirect tax for week

Bhogavati Janseva Trust v. Commissioner of Central Excise, Kolhapur 2014 (34) S.T.R. 410 (Tri. – Mumbai)

Service tax – Classification of Services – Assessee was engaged in contract for harvesting & transportation of sugarcanes, for undertaking the same he used manpower – Held, Services in which manpower is used cannot be made classifiable under ‘Supply of manpower service.

Saumya Construction (P.) Ltd v. Commissioner of Service Tax, Ahmedabad 2014 (33) S.T.R. 274 (Tri. – Ahmd.)

Service tax – Real Estate Agent Services – Development agreement with society with an object of selling flats in its name wasn’t service by builder to society.

Iravanshi Builders & Developers v. Commissioner, Commercial Tax, Uttarakhand, Dehradun (2014) 74 VST 93(Uttarakhand)

Uttarakhand VAT – Section 2(55) – Works Contract – Agreement to construct an immovable property will be considered as selling of goods under Uttarakhand Value Added Tax Act, 2005.

Anand Decors v. Commissioner of Trade & Taxes, New Delhi (2015) 53 taxmann.com 235 (Delhi), MANU/DE/3526/2014

Delhi VAT – Section 6(3) – Sale Exempt from tax – The assessee purchased a car after payment of VAT on which no input tax credit was availed, he later on sold the car and claimed that the sale was exempt – Held, Sale of used Capital goods, on which no input tax credit on purchase has been availed, would be exempt from VAT under section 6(3) of the DVAT Act.